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Faktor – Faktor yang Mempengaruhi Penyaluran Kredit pada Bank Umum di Indonesia Gayo, Absyirni Ari; Prihatni, Rida; Armeliza, Diah
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6099

Abstract

This study aims to determine the effect of Third Party Funds, Non-Performing Loans, Capital Adequacy Ratio, BOPO and Net Interest Margin on Credit Distribution. The independent variables used in this research are Third Party Funds, Non-Performing Loans, Capital Adequacy Ratio, BOPO and Net Interest Margin. The dependent variable used in this study is Credit Distribution. This study uses secondary data, namely the annual reports of companies listed on the Indonesia Stock Exchange for the 2017-2020 period (168 observations). The sampling method used in this research is the purposive sampling method. This study uses a panel data analysis method which is processed using the E-Views 12 application. The results show that Third Party Funds have a positive effect on Credit Distribution. Non-Performing Loans have no effect on Credit Distribution. Capital Adequacy Ratio has no effect on Credit Distribution. BOPO has no effect on Credit Distribution. Net Interest Margin has a positive effect on Credit Distribution.
SURVEY RESEARCH TRAINING FOR VOCATIONAL SCHOOL TEACHERS IN JAKARTA Prihatni, Rida; Sumiati, Ati; Armeliza, Diah; Khairunnisa, Hera; Nasution, Hafifah
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 1 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i1.121

Abstract

This activity is one of the efforts to encourage and empower educators to be more professional and competent. It is intended to make efforts to improve teacher competence in terms of educational and academic professionals and to be able to improve quality continuously. The target audience is teachers of SMKN 10 and SMKN 50. This training provides understanding and knowledge for teachers of SMKN 10 and SMKN 50 in East Jakarta when conducting survey research and writing scientific papers. The results of the training activities went well and smoothly. The teacher's positive appreciation is evidence of this. This appreciation can be seen in the participants' enthusiasm for participating in the activities amid the teachers' busy schedules
Managerial Skills Improvement Of Finance And Management For Small Medium Enterprise Armeliza, Diah; Nuramalia Hasanah; Indah Mulyasari
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 4 No 1 (2020): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.446 KB) | DOI: 10.21009/JPMM.004.1.05

Abstract

Kegiatan pengabdian masyarakat ini diharapkan mampu memberikan keterampilan bagi seluruh pengusaha UMKM dalam memahami produktifitas usaha, membuat pencatatan dan pelaporan keuangan sederhana serta melakukan manajemen usaha. Pola manajemen keuangan yang baik akan sangat membantu dalam pemenuhan kebutuhan hidup saat ini dan akan datang. Dengan menyusun bisnis yang sistematis, pelaku usaha dapat melihat dan menganalisa perputaran modalnya serta mengambil langkah korektif jika terjadi penyimpangan dari rencana semula. Sayangnya, belum semua pelaku usaha memiliki kesadaran akan pentingnya pengelolaan bisnis yang baik. Kegiatan pengabdian ini dilakukan di kecamatan Matraman dan Pulogadung guna meningkatkan pemahaman dan kemampuan dalam produktifitas usaha, pencatatan dan pelaporan keuangan sederhana serta manajemen usaha. Kegiatan pengabdian masyarakat ini merupakan kegiatan yang terintegrasi Kuliah Kerja Nyata (KKN). Kegiatan pengabdian dilakukan dengan memberikan pelatihan dan pendampingan pada pelaku usaha. Berdasarkan hasil kuesioner dapat disimpulkan bahwa peserta puas dengan pelatihan dan pendampingan yang diberikan. Kegiatan pengabdian ini diharapkan akan meningkatkan produktifitas usaha, pengelolaan keuangan serta manajemen usaha.
Research Data Processing Through Structural Equation Model-Partial Least Square (SEM-PLS) Method Perdana, Petrolis Nusa; Armeliza, Diah; Khairunnisa, Hera; Nasution, Hafifah
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 7 No. 1 (2023): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.007.1.05

Abstract

Structural Equation Modeling (SEM) is one type of multivariate analysis in the social sciences. Multivariate analysis is the application of statistical methods to analyze several research variables simultaneously. This community service activity was held and aimed at the academic community (lecturers and students) from partner campuses of the Faculty of Economics, State University of Jakarta, they are FEB UHAMKA, STIE Indonesia, and Tempo Polytechnic with the aim of providing knowledge about research methodologies, especially the Structural Equation Modeling method (SEM) – Partial Least Squares (PLS) which has various advantages compared to other PLS software as described above. Another goal is expected to help improve the ability of the partner academic community in making scientific articles to be published in national and international journals. In addition, in this training, partners are also trained for hands-on practice using the Warp PLS Ver Software. 5.0. The method of implementing this community service activity is in the form of a workshop that includes providing material related to the SEM-PLS method as well as direct practice in using the WarpPLS software. During the workshop, the partner academic community was also given time to discuss and ask questions directly with the instructor.
PENGARUH STRATEGIC MANAGEMENT ACCOUNTING, SUPPLY CHAIN PERFORMANCE DAN CUSTOMER VALUE PADA FIRM FINANCIAL PERFORMANCE Thaib I., M. Farian; Purwohedi, Unggul; Armeliza, Diah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 4 (2023): July 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i4.497

Abstract

Indonesia is one of the countries in Southeast Asia with a high GDP. However, Indonesia's logistic performance is not very impressive, ranking 46th out of 160 countries with an index of 3.15, still falling behind Singapore, Thailand, and Malaysia. This phenomenon could be attributed to a lack of supply chain configuration. Supply chain management involves how firms manage their resources as inputs, which are then processed to become products or outputs. Furthermore, in the field of strategic management, researchers have noted that firms in emerging countries are increasingly moving away from strategic management accounting (SMA), primarily due to its high cost and the need for experts to conduct SMA. However, it's worth noting that SMA includes supply chain configuration as a means to reduce costs and improve efficiency. SMA is not just about managing costs; it also focuses on enhancing performance from the customer's perspective, emphasizing Customer Value. Customer Value is a technique for boosting a firm's performance by strengthening customer relationships. Given the limited research in emerging countries, especially in Indonesia, this topic warrants further investigation. This research aims to analyze the effects of strategic management accounting, supply chain performance, and Customer Value on a firm's financial performance. Using a quantitative approach (SEM-PLS), 100 samples from Small and Medium Enterprises (SMEs) in Kota Bogor were tested. The results indicate that strategic management accounting has a negative effect on Firm Financial Performance, while Supply Chain Performance and Customer Value have positive effects on Firm Financial Performance.
Pengaruh Profitabilitas, Leverage, Kepemilikan Publik dan Institusional Terhadap Pengungkapan Lingkungan Fathurohman, Muhammad; Purwohedi, Unggul; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.15

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari profitabilitas, leverage, kepemilikan publik, dan kepemilikan institusional terhadap pengungkapan lingkungan. Metode pengambilan sampel untuk penelitian ini menggunakan metode purposive sampling. Penelitian ini menggunakan sumber data sekunder, diantaranya adalah laporan keuangan, laporan tahunan dan/atau laporan keberlanjutan perusahaan. Populasi penelitian ini adalah perusahaan consumer non-cyclical yang tercatat di Bursa Efek Indonesia dalam periode tahun 2018 hingga tahun 2020. Data yang diperoleh untuk penelitian ini adalah 65 perusahaan consumer non-cyclical dengan total sampel sebanyak 195 sampel. Setelah data outlier dihilangkan, didapatkan 117 sampel untuk dianalisis. Penelitian ini dianalisis memakai analisis regresi data panel. Hasil penelitian memperlihatkan bahwa kepemilikan publik berpengaruh positif terhadap pengungkapan lingkungan dan leverage berpengaruh negatif terhadap pengungkapan lingkungan. Sementara profitabilitas dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan lingkungan.
Pengaruh Intensitas R&D, Tipe Industri, Leverage, dan Profitabilitas Terhadap Intellectual Capital Disclosure Muzdalya, Fyra; Prihatni, Rida; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.03

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh intensitas research & development, tipe industri, leverage, dan profitabilitas terhadap intellectual capital disclosure. Metode purposive sampling digunakan sebagai teknik pengambilan sampel dengan 67 perusahaan terpilih dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penelitian ini menggunakan data sekunder yang diperoleh dengan teknik dokumentasi dari laporan tahunan dan laporan keuangan. Data diolah dengan analisis regresi linear berganda dengan menggunakan software Eviews 12. Hasil penelitian ini menunjukkan bahwa tingkat intellectual capital disclosure di Indonesia cukup tinggi yaitu 54%. Hasil penelitian menunjukkan bahwa tipe industri dan profitabilitas memiliki pengaruh positif dan signifikan terhadap intellectual capital disclosure. Sedangkan intensitas research & development dan leverage tidak memiliki pengaruh terhadap intellectual capital disclosure.
Pengaruh Shariah Compliance, Pendapatan Ijarah Dan Pembiayaan Bagi Hasil Terhadap Kinerja Bank Syariah Periode 2017 – 2020 Nadira, Syifa Nadira; Ulupui, I Gusti Ketut Agung; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.09

Abstract

Penelitian ini bertujuan untuk mengetahui apakah shariah compliance, pendapatan ijarah dan pembiyaan bagi hasil berpengaruh terhadap kinerja bank syariah periode 2017-2020. Data sekunder yang digunakan pada penelitian ini berasal dari laporan keuangan dan laporan tahunan bank syariah. Metode purposive sampling digunakan sebagai teknik pengambilan sampel, dengan total 36 perusahaan terpilih. Metode analisis yang digunakan adalah regresi data panel menggunakan aplikasi E-Views 11. Hasil penelitian ini menunjukkan bahwa shariah compliance berpengaruh terhadap kinerja bank syariah, pendapatan ijarah berpengaruh terhadap kinerja bank syariah dan pembiayaan bagi hasil berpengaruh terhadap kinerja bank syariah
Pengaruh Kinerja Keuangan Terhadap Market Share Perbankan Syariah di Indonesia Melina, Delvia; Gurendrawati, Etty; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.10

Abstract

ABSTRAK This study aims to analyze the effect of financial performance on the market share of Islamic banking in Indonesia. This study uses secondary data, namely the quarterly financial reports of Islamic commercial banks in 2019-2021. The sample was selected using a purposive sampling method and a total sample of 96 data was obtained from 8 Islamic Commercial Banks that met the criteria. The data analysis method used in this study is the panel data regression method. The results of this study prove that the Capital Adequacy Ratio (CAR) variable has a significant negative effect on market share due to the high CAR ratio because Islamic banks always try to keep their CAR in accordance with applicable regulations. The Variable Operating Costs and Operating Income (BOPO) has no effect on Market Share because the average BOPO in the study year of 90% does not reflect the efficiency of business activities so that customers also do not see BOPO as having an influence on banking business activities. And for Third Party Funds (DPK) and Non-Performing Financing (NPF) have a positive effect on Market Share. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap pangsa pasar perbankan syariah di Indonesia. Penelitian ini menggunakan data sekunder yaitu laporan keuangan triwulan bank umum syariah tahun 2019-2021. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh total sampel sebanyak 96 data dari 8 Bank Umum Syariah yang memenuhi kriteria. Metode analisis data yang digunakan dalam penelitian ini adalah metode regresi data panel. Hasil penelitian ini membuktikan bahwa variabel Capital Adequacy Ratio (CAR) berpengaruh negatif signifikan terhadap pangsa pasar karena tingginya rasio CAR karena bank syariah selalu berusaha menjaga CAR-nya sesuai ketentuan yang berlaku. Variabel Biaya Operasional dan Pendapatan Operasional (BOPO) tidak berpengaruh terhadap Pangsa Pasar karena rata-rata BOPO pada tahun penelitian sebesar 90% tidak mencerminkan efisiensi kegiatan usaha sehingga nasabah juga tidak melihat BOPO berpengaruh terhadap bisnis perbankan kegiatan. Dan untuk Dana Pihak Ketiga (DPK) dan Non-Performing Financing (NPF) berpengaruh positif terhadap Market Share.
Pengaruh Environmental Performance, Corporate Governance, dan Firm Age Terhadap Environmental Disclosure Widyastuti, Annisa; Prihatni, Rida; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.11

Abstract

Abstract The study was conducted with the aim of finding out the effect environmental performance, independent commissioners, institutional ownership and firm age on environmental disclosure. The sample selection technique was used purposive sampling and obtained a sample of 30 companies from manufacturing, agriculture and mining companies listed on the Indonesia Stock Exchange in 2017-2020. Data analysis for hypothesis testing in this study used panel data regression analysis with Eviews 12. The results of this study show that environmental performance, institutional ownership and firm age have a positive effect on environmental disclosure While independent of commissioners has no effect on environmental disclosure. Keywords: Environmental Performance, Independent Commissioners, Institutional Ownership, Firm Age, Environmental Disclosure. Abstrak Penelitian ini memiliki tujuan yaitu mengetahui pengaruh kinerja lingkungan, komisaris independen, kepemilikan institusional dan umur perusahaan terhadap pengungkapan lingkungan. Teknik pemilihan sampel menggunakan purposive sampling dan terpilih 30 perusahaan dari perusahaan manufaktur, pertanian dan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Analisis data untuk pengujian hipotesis dalam penelitian ini menggunakan analisis regresi data panel dengan Eviews 12. Penelitian ini menghasilkan bahwa kinerja lingkungan, kepemilikan institusional dan umur perusahaan berpengaruh positif terhadap pengungkapan lingkungan sedangkan komisaris independen tidak berpengaruh terhadap pengungkapan lingkungan. Kata Kunci: Kinerja Lingkungan, Komisaris Independen, Kepemilikan Institusional, Pengungkapan Lingkungan